The Ministry of Taxes and Taxes informs about the possibility of using an electronic application for the import of goods and payment of indirect taxes for the application of a zero rate for VAT and exemption from excise duties between payers in the EEC.

On January 1, 2015, the Treaty on the Eurasian Economic Union dated May 29, 2014 (hereinafter referred to as the Treaty), as well as the Protocol on Amendments to the Protocol on the Exchange of Information in Electronic Form between the Tax Authorities of the Member States of the Customs Union on Paid Indirect Amounts taxes dated December 11, 2009 (hereinafter referred to as the Minutes dated October 8, 2014)

An integral part of the Treaty is the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services, which is Appendix No. 18 to the Treaty (hereinafter referred to as the Protocol on the procedure for collecting indirect taxes)

Protocol on the procedure for collecting indirect taxes and the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes dated December 11, 2009 (as amended by the Protocol dated October 8, 2014, hereinafter referred to as the Protocol on exchange of information) give payers (importers) the right to submit to the tax authority an application for the import of goods and payment of indirect taxes (hereinafter referred to as the application) in electronic form with an electronic (digital) signature (hereinafter referred to as EDS).

To implement this mechanism, in 2015, a service was implemented on the portal of the Tax Ministry, which allows the Belarusian importer, who is a user of the electronic declaration system, to submit applications to the tax authority in the form of an electronic document.

PROCEDURE FOR A BELARUSIAN BUYER (IMPORTER).

The Belarusian importer electronically fills out an application in the form established by the Protocol on the exchange of information, signs it with an EDS and submits it through the portal of the Tax Ministry to the tax authority where the importer is registered.

The documents provided for in subparagraphs 2) - 8) of paragraph 20 of Section III of the Protocol on the procedure for collecting indirect taxes may be submitted by the importer to the tax authority both on paper and in electronic form (in the form of scanned images) in the form of tif or pdf files .

The official of the tax authority that accepted the application in the form of an electronic document, within 10 working days from the date of receipt of the application and the above documents, must consider it, verify the details of the application and the submitted documents, and also check the receipt of the full amount of indirect taxes to the budget, payable on the basis of the submitted documents.

Provided that the amount of indirect taxes specified in the application is paid in full and there are no inaccuracies, the tax authority of the Republic of Belarus fills out section 2 of the application, in which the head (deputy head) of the tax authority at the place of registration of the importer puts a mark on the payment of indirect taxes (exemption or another procedure for the fulfillment of tax obligations), signs it with an EDS and sends it to the payer (importer) in electronic form (hereinafter referred to as the electronic confirmation of the tax authority).

If the amount of indirect taxes specified in the application is not paid in full and (or) inaccuracies are found in the submitted application (that is, non-compliance with the provisions of the Protocol on the procedure for collecting indirect taxes), the tax authority of the Republic of Belarus sends a reasoned refusal in electronic form in any form. The tax authority of the Republic of Belarus makes the indicated mark on the application after the payer eliminates the identified inconsistencies.

Upon receipt of an electronic confirmation from the tax authority, the importer informs about this (in hard copy or electronically via the Internet) its counterparty under a foreign trade agreement - the payer of the EAEU member state by sending a copy of the application or details (registration number and date) of the specified application.

At the same time, the Ministry of Taxes and Taxes forms and sends a register of applications to the tax service of the EAEU member state, from whose territory the goods were exported to the Republic of Belarus, in electronic form. The information contained in the register of applications is used by the specified tax service to verify the validity of the application of the zero VAT rate and excise relief.

PROCEDURE FOR A BELARUSIAN SELLER (EXPORTER).

If an agreement has been reached between the Belarusian exporter (seller) and the buyer-payer of the EAEU Member State (importer) for the buyer (importer) to use the mechanism for submitting an application to the tax authority in electronic form with an EDS (that is, in the form of an electronic document), then the importer, after receiving electronic confirmation of the tax authority informs the Belarusian exporter about this (on paper or electronically via the Internet) by sending a copy of the application or details (registration number and date) of the specified application.

Information on registration numbers and dates of applications containing electronic confirmation of the tax authority, upon receipt from the tax authority of the EAEU member state (importing state), is posted on the portal of the Ministry of Taxation (, section "Checking the application for the exporter") and in the "Personal account of the payer" .

To check the availability of information on the MTC portal, the Belarusian exporter must type in the details (that is, the registration number and date) of the application, information about which (a copy of which) was provided to him by the buyer (importer).

The Belarusian exporter, who has provided the tax authority of the Republic of Belarus, in which he is registered, with an e-mail address, the specified information is sent in the form of a message to his e-mail address.

If there is information about the electronic confirmation of the tax authority of the EAEU member state (importing state) on the portal of the Ministry of Taxation or by e-mail, the Belarusian exporter fills in the form approved by the decision of the Ministry of Taxation, the List of applications, which is an annex to the tax declaration for VAT (when exporting excisable goods - to the excise tax return), which is submitted instead of a hard copy application.

The List of applications by the Belarusian exporter shall indicate the registration numbers and dates of applications containing electronic confirmation of the tax authority of the EAEU member state (importing state). The list of applications is submitted by the Belarusian exporter simultaneously with the VAT tax declaration (for the export of excisable goods - the tax declaration for excises), which reflects the turnover taxed at the zero VAT rate (excise benefits).

In the absence of information about the electronic confirmation of the tax authority of the EAEU member state (importing state) by e-mail or on the portal of the Tax Ministry, the Belarusian exporter has no reason to submit to the tax authority a VAT tax return (when exporting excisable goods - an excise tax return) reflecting turnovers taxed at the zero rate of VAT (preferential for excises).

In the event that the Belarusian exporter has not received information from the buyer (importer) about the application drawn up by him for a long time (more than 90 days from the date of shipment), he has the right to send a request to the inspection of the Ministry of Taxation at the place of tax registration in order to inform the tax authority about this fact at the place of registration of the importer.

If the information received from the importer does not correspond to the information posted on the website of the Tax Ministry, on the basis of the request of the Belarusian exporter, the tax authority of the Republic of Belarus sends a register of requests to the tax service of the EAEU member state to clarify the reasons for the discrepancy.

Additional Information.

If the employer issues a “list” order for bonuses for the organization, it is not necessary to explain in this document why someone received a bonus in a smaller amount.

The Supreme Court refused to invalidate the letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369.

The Federation Council approved a number of amendments to the Law on CCP. This means that soon the amendment law will be officially published and will come into force. So it's time for businessmen to prepare for the coming changes.

You're probably already looking forward to the weekend, and you're probably wondering which of the things that don't require haste can be painlessly transferred to next week. But don't forget that a new week will bring new challenges. So that you don’t miss anything when drawing up your work plan for the upcoming five-day work week, we present to your attention our weekly accounting reminders.

The Tax Service, using a specific example, explained how a cash receipt is formed during the normal sale of goods (works, services).

Tax legislation does not prohibit an individual entrepreneur from using his personal bank account (that is, opened not as a businessman, but as an individual) to receive payment for services rendered as part of business activities.

From June 1, 2019, citizens will have the opportunity to draw up not only an ordinary individual will, but also a joint will (together with a spouse), as well as conclude inheritance contracts.

How to fill out an application for the import of goods and payment of indirect taxes when importing from Belarus and Kazakhstan

The application form for the import of goods and payment of indirect taxes is given in Appendix No. 1 to the Protocol of December 11, 2009 on the exchange of information between the tax authorities of the EAEU countries.

The importing organization draws up a separate application for the import of goods and payment of indirect taxes for each supply agreement with a seller from Kazakhstan, Belarus or other EAEU countries. Information about goods imported according to several specifications (transport, shipping documents) under one contract can be reflected in one application.

The application must be filled in. 1. In it, indicate clause 3 of the Rules for filling out the application:

in the line "Seller" - the identification code (number) of your supplier;

in the line "Buyer" - TIN of your organization;

in lines 01 and 02 - the name of the supplier and your organization, respectively;

in line 03 - the country code and the address of the seller. When importing goods from Belarus, enter code 112, and from Kazakhstan - code 398);

in line 04 - code 643 and the address of your organization;

in line 05 - the date and number of the agreement (contract) and specifications to it (if they were drawn up).

Fill in lines 06 and 07 only if you buy goods not directly from the supplier, but through an intermediary (commission agent) of paragraphs. "d", "e" p. 3 of the Rules for filling out the application.

Information about the quantity, value of imported goods and calculated taxes must be indicated in the table of section. 1 line by line.

Separate rows of the table are filled in for goods subject to VAT at different rates, as well as goods with different units of measurement. In such cases, transfer the names of goods (each item) from the transport (shipping) document to the application. Also, in different rows of the table, indicate information about goods imported under various transport (shipping) documents.

In each row of the table in sec. 1 indicate clause 3 of the Rules for filling out the application:

in column 1 - the serial number of the record;

in column 2 - the name of the imported goods, indicated in the documents for its purchase (invoice, consignment note, transport documents). Instead of a list of goods in the application, you can indicate their generalized name (for example, “upholstered furniture” instead of the names “sofas” and “armchairs”, etc.);

in column 3 - a ten-digit code for the TN VED, if you fill out the table line for a product that is excisable or taxed at a rate of 10% Letter of the Ministry of Finance dated 06/27/2018 N 03-07-13/44182. Otherwise, do not fill in this column;

in column 4 - a unit of measurement of the quantity of goods from the seller's invoice or transport documents;

in column 5 - the quantity of goods;

in columns 6 and 7 - the cost of goods and the currency code;

in column 8 - the exchange rate established by the Bank of Russia on the date of acceptance of goods for accounting, if the price is set in a foreign currency. Do not fill in this column if the contract price is expressed in rubles;

in columns 9 and 10 - series, number and date of transport documents;

in columns 11 and 12 - the number and date of the seller's invoice. If he did not issue an invoice to you, then put down the number and date of another document that contains data on the cost of the goods, and in its absence, the number and date of the shipping accompanying) document (Letters of the Federal Tax Service dated 03/20/2014 N ED-4-15 / 5040@, dated 05/10/2011 N АС-4-2 / ​​7439 (p. 1) ;

in column 13 - the date of acceptance of the goods for accounting;

in column 15 - the tax base for VAT (cost of goods) in rubles. If the price of goods in the contract is set in rubles, then in column 15 simply transfer the amount from column 6. If the price is in foreign currency, then in column 15 indicate the product of the amounts from columns 6 and 8 of the line to be filled. In the same way, reflect in column 15 the cost of goods not subject to VAT upon import (Letter of the Federal Tax Service dated 10.05.2011 N AS-4-2 / ​​7439 (clause 2));

in column 18 - the tax rate for VAT. For non-taxable goods in column 18, enter the word "favor";

in column 20 - the amount of calculated VAT (the product of the amount from column 15 by the tax rate from column 18). Do not fill in this box in the line on which you record the import of non-taxable goods.

Columns 14, 16, 17 and 19 fill in only for excisable goods, indicating in them the tax base for calculating the excise, the rate and the amount of the calculated excise.

Section 2 simply submit as part of the application. You do not need to fill it out, the IFTS will do it.

Section 3 of the application is not filled out in most cases and the Letter of the Federal Tax Service of October 21, 2010 N AS-37-2 / 13886@ is not submitted to the Federal Tax Service. You need to fill it out if clause 4 of the Rules for filling out the application:

• the sale was not subject to VAT in the state of the seller, since the territory of this state is not recognized as the place of sale of goods;
• goods purchased through an intermediary (commission agent);
• the seller of goods imported from Belarus, Kazakhstan or another EAEU country is not a resident of any of these countries.

Fill out the annex to the application only if more than three persons participated in the delivery of the imported goods, clause 5 of the Rules for filling out the application.

On each page of the application, indicate its number and the date of clause 2 of the Rules for filling out the application.

Within 10 working days from the date of receipt of the declaration on indirect taxes, application and documents for the import of goods, the IFTS must put down marks on the payment of indirect taxes or exemption from VAT in section. 2 of the application and return to you three copies of it, paragraph 6 of the Rules for filling out the application. You must give two copies of the application with IFTS marks to your supplier, clause 6 of the Rules for filling out the application.

If you submitted an application electronically under the TCS, then at the same time the IFTS must send you an electronic document confirming the payment of VAT.

You can fill out an application for submission on paper or generate an application file for submission electronically using the program posted on the website of the Federal Tax Service - https://www.nalog.ru/rn77/program//5961286/.

A contract dated April 3, 2018 N 161 was concluded between the Russian Alfa LLC and the Belarusian supplier JSC Kholod.

In April 2018, under this contract, Alfa LLC purchased 50 refrigerators from JSC Kholod (invoice dated April 20, 2018 N 123).

The total cost of delivery is 500,000 Russian rubles. The goods were imported into the Russian Federation by trucks (international waybill (CMR) dated 04/20/2018 N 1118690) and accepted by the buyer on 04/27/2018.

The application for the import of goods and payment of indirect taxes will be completed as follows.

How to write an application for indirect taxes in 2018?

Send to mail

An application for indirect taxes in 2018 can be made electronically or on paper in a strictly regulated form. Learn from our material about the nuances of its compilation.

Statement on indirect taxes: concept and purpose

An application for the import of goods and payment of indirect taxes (hereinafter referred to as the application) is one of the main documents:

• issued by importers of goods from the EAEU countries;
• certifying the fact of importation of goods into the Russian Federation from the territory of the state - a member of the EAEU and payment of indirect taxes;
• provided to the tax authorities simultaneously with the declaration of indirect taxes and other related documents;

How many states are currently members of the EAEU, find out from the material.

The main purpose of the application is confirmation of the fact of payment of indirect taxes and the exchange of this information with the tax authorities of the country from whose territory the goods were imported.

To which budget indirect taxes are credited, we tell here.

Application Structure

The application contains 3 sections and 1 appendix:

• in section 1, information is entered by the buyer or intermediary (if, under the legislation of the state into whose territory the goods are imported, these persons pay indirect taxes);
• section 2 is intended for putting a mark on the registration of the application with the tax authority;
• section 3 is not always filled out and not by everyone - only in certain cases listed in clause 4 of the Rules for filling out an application for indirect taxes (Appendix No. 2 to the Protocol on the exchange of information of 12/11/2009);
• the application is drawn up if the number of delivery participants is more than three.

Fill out a variety of tax applications using the materials on our website:

Algorithm for filling out an application

When making an application, use the following algorithm:

• Download the application form from our website.
• Fill out a separate application for each supply agreement.
• Reflect information about imported goods of the same type on different waybills in different lines of the tabular part of section 1.
• Use the tips when filling out individual columns of section 1:




• Do not fill out Section 2 (this is the responsibility of the tax authorities), but be sure to include it in the document.
• Fill in Section 3 only if the goods are sold to the buyer through a commission agent (attorney or agent) or if the sale of goods is not subject to indirect taxes under the laws of the seller's country, since the territory of the seller's country is not recognized as the place of sale of such goods.

With the line-by-line filling of tax and other reports, publications will help to understand:

How to avoid mistakes when filling out and submitting an application?

To avoid errors related to the execution and submission of the application:

• before sending it to the controllers, check that there are no discrepancies in the information specified in the application and the declaration on indirect taxes (including in the amount of VAT payable);
• check the data of the paper version of the application and its electronic form - they must be completely identical;
• pay the amount of VAT in full and on time, otherwise the fact of payment will not be confirmed by the tax authorities;
• check the correctness of the calculation of the tax base used to calculate indirect taxes in order to avoid underpayment.

Errors in the application may result in the refusal of the application registration controllers and, as a result, negative tax consequences for the seller and the buyer (impossibility of deducting import VAT and confirming the zero tax rate).

On our website you will find useful information about the types of errors and methods for correcting them:

How are copies of the application distributed?

The importer will be required (clause 1 of the Rules for filling out the application - Appendix No. 2 to the Protocol on the exchange of information between the tax authorities of the EAEU member countries dated 11.12.2009):

• 4 paper copies of the application + application in electronic form; or
• EDS signed electronic application.

For what the EDS obtained from the Federal Treasury is used, find out from the publication.

Distribution of paper versions of the application:

• 1 - tax authorities take;
• 1 - the importer keeps;
• 2 - the importer sends to his counterparty (to confirm the validity of applying the zero VAT rate).

Learn about the ways to present various reports to controllers from the materials:

If you imported goods from Belarus, Kazakhstan, Kyrgyzstan or Armenia, file an application for indirect taxes. It certifies the fact of import of goods from the EAEU and payment of indirect taxes.

The document has 3 sections and an appendix. Section 2 is intended for marking by the tax authority, and in the rest, the importer reflects information about the buyer, supplier, goods, etc.

The application is submitted to the tax authorities along with the declaration and other documents.

Be the first to know about important tax changes

Have questions? Get quick answers on our forum!

Format of application for import of goods and payment of indirect taxes



One of the mandatory conditions for the implementation of activities related to the import of goods from the EAEU countries is the execution of an application for the import of goods, as well as the payment of VAT. The correctness of filling out this document is of great importance for both importers and importers, as this directly affects the size of their tax liabilities.

The tax authorities of the member states of the EAEU exchange information on the amounts of indirect taxes that have been transferred to the state budgets. The nuances of this exchange are regulated by a special Protocol on Information Exchange, which establishes the form of the above-mentioned application.

The application is processed by the importer of goods in order to confirm the very fact of import and deduct VAT from him for import. This gives the exporter the opportunity to apply a zero VAT rate.

Main nuances

Reference to legislation

The obligation of the importer to submit an application along with the tax return is spelled out in the Protocol governing the collection of indirect taxes and the mechanism for monitoring how they are paid.

According to the rules specified in this protocol, the importer must also send the completed application, together with the confirmation of payment of indirect taxes received from the tax authority, to the exporter.

EAEU Service

In a letter dated June 18, 2018, the Federal Tax Service clarified the procedure for confirming that the application of a zero VAT rate for export operations of goods in the EAEU is justified.

In accordance with the fourth paragraph of the above protocol, exporters should submit, together with the tax declaration, either an Application with a mark from the tax service of the country to which the goods were sent, or a List of Applications in the form in accordance with Appendix No. 1 to the Order, which contains the details of Applications, data which were submitted to the Russian tax authorities.

It is quite simple to check whether information on the Application has been received, since a special service developed by the Federal Tax Service is provided for this, which is called “EAEU: Application for the Import of Goods and Payment of Indirect Taxes”.

What to rely on

The main normative acts that should be guided in this matter are the agreement on the principles of levying indirect taxes on export/import between the countries of the customs union and the relevant protocol regulating the procedure for levying indirect taxes and the mechanism for monitoring how they are paid.

The deadline for filing a tax return and paying VAT is until the 20th day of the month following the moment of acceptance of accounting for imported goods. At the same time, an application must be submitted, drawn up in electronic form and in four copies on paper. Within a two-week period, the tax committee considers this application and puts down the necessary marks.

Features of the sections for the application for the import of goods and payment of indirect taxes

Filling in the 1st Section is carried out by the purchaser of the goods. Information about him and about who sold the goods should be indicated here. If the seller is an individual, not a legal entity, then information about him must also be present.

The determination of the amounts of indirect taxes is made on the basis of data entered in a special table.

Completion of the 3rd Section is required in strictly specified cases:

• when transactions related to the sale of certain goods to the buyer by the seller are not subject to indirect taxes in the state of the latter due to the fact that the place of sale of these goods is not considered to be the territory of this state;
• when the buyer receives the goods through an agent, commission agent or attorney;
• when import is carried out between the member states of the EAEU, but on the basis of an agreement between persons, one of which is a taxpayer of the countries of this union, and the other is a taxpayer of another country that is not a member of the EAEU.

The need to fill in the Annex to the application arises in cases where more than three persons are involved in the supply of goods.

An application for the import of goods and payment of indirect taxes must have the first section completed, namely the following lines:

Information regarding the quantity and price of the goods that was imported, as well as the calculated taxes, must be entered in the table of the first section line by line.

Separate rows of the table should contain data on goods for which different VAT rates are provided, and goods for which different units of measurement are used. In addition, different rows of the table are used for goods that were imported under different transport and accompanying documents.

Application form for the import of goods from Belarus

Detailed reservations

Conditions for marking in papers

The tax authorities must affix a note in the second section of the application, which includes:

• signature and full name of the person responsible for putting this mark;
• the date it was done;
• signature with full name of the head of the tax authority or his deputy;
• the seal of the tax authority, on which its name is necessarily indicated.

One form remains tax, and three more are handed directly to the taxpayer or the person representing him. Further, the importing taxpayer sends two of these copies to the exporting counterparty in order to confirm the validity of applying the zero VAT rate.

If there are errors in the application

An application for the import of goods and payment of indirect taxes may be withdrawn by the taxpayer if he finds an error there. He must correct it and submit the document again to the tax committee, which double-checks everything and puts down the necessary marks.

In the event that the error was detected by the tax authority itself, then it refuses to confirm the application to the taxpayer, indicating the errors that take place, as well as recommendations for their elimination and the provision of a new copy of the application.

The issuance of a pay slip must be controlled by the director of the enterprise. Read more here.

Additional documents

In addition to the application itself, the program for the preparation of which is located on the website of the Federal Tax Service, the taxpayer must attach the following documents to the declaration in 2018:

a bank statement showing that VAT has been paid;

transport / shipping documents that confirm the fact of the movement of goods to Russia from the countries of the Customs Union;

invoices, the filling of which is provided for when the goods are shipped;

an agreement serving as the basis for the import of goods into Russia;

message of the commodity supplier about the person from whom the product was purchased;

commission, surety or agency agreements, if any;

an agreement, the need to fulfill which imported goods were purchased under one of the above agreements.

Providing documents in the original, with the exception of the application, is optional, since it is enough to make copies of them and certify with the head or chief accountant with the seal of the organization.

Paper or electronic format

According to the rules of the Protocol regarding the procedure for submitting an application, this document can be provided in standard paper and electronic form, or only in electronic form.

In the second case, an application is sent to the Federal Tax Service through an electronic document management operator through telecommunication channels with the obligatory affixing of an enhanced electronic signature of the person filling it out. The Federal Tax Service checks this document and immediately sends a message stating that the document has been accepted and the necessary mark has been made, or that the mark has been refused.

A copy of the application itself, together with a message from the tax office regarding the stamping, is sent to the exporter in order to certify the fact of payment of indirect taxes. This can be done both on paper and electronically.

In other words, it is enough just to download the completed version of the application and the notification about the mark sent from the tax office and send it by e-mail to the exporter. There is no need to print on paper and send by standard mail.

Special cases of registration of the form

The current application form is fully suitable for those situations where the number of taxpayers involved in the supply of goods is more than two, as well as when they are located on the territories of three states that are members of the Customs Union.

Complexity can arise when there are several transport documents for one product. This state of affairs is allowed by the rules for filling out the application, but it contradicts the requirements of the protocol on the exchange of information in electronic form.

Calculation details

Reflection of goods imported from the countries of the Customs Union in tax accounting is carried out in accordance with general principles. Nuances arise when settlements with suppliers occur in foreign currency. Then it is required to recalculate the cost into the ruble equivalent according to the exchange rate valid on the date of change of ownership of the products.

In the case of transferring an advance to the supplier, the cost of goods is determined in accordance with the exchange rate that was on the date of the prepayment. Combined payment involves recalculating the price of goods at two different rates.

A sample of filling out an application for the import of goods from Belarus

Deadlines

The determination of specific dates for the payment of VAT depends directly on the customs procedure to which the imported goods belong. In the event that imported products are intended for domestic consumption, the tax must be paid before they leave the customs territory.

In a situation where the imported goods are released from customs prior to the filing of the declaration, the transfer of indirect tax must be made during the first ten days of the month following the date of release.

If the importation of goods is temporary, then VAT is transferred together with import duties and taxes for the period of temporary importation before the goods leave the customs territory.

Possible reasons for refusal

A justified refusal to issue a confirmation may occur for the following reasons:

if the information that was indicated in the application does not correspond to what is reflected in the declaration, including differences in the amounts of VAT payable;

if the information contained in the application differs from the information submitted in accordance with paragraph 3 of Article 276-20 of the Tax Code;

if the data entered in the application submitted in paper format is not identical to the data sent to the tax service in electronic form;

if the amounts of calculated and accrued VAT were not paid in full or were not paid at all within the time period provided for this;

if there is an underestimation of the tax base on the basis of which the calculation of indirect taxes was made;

if the number of applications that were submitted on a paper type carrier does not correspond to the number of applications that were reflected in the relevant register of applications for importation of goods and payment of indirect taxes, which is an annex to the declaration of indirect taxes on imported goods.

If there is a non-payment or incomplete payment, as well as untimely payment of VAT, then the collection of indirect tax and penalties occurs in accordance with the legislation of the state into which the goods were imported.

How to fill out the application form for the return of goods - we will tell you here.

How to draw up an application form for replacing vacation with monetary compensation according to the rules - read on.

Order of the Minister of Finance of the Republic of Kazakhstan dated February 6, 2018 No. 133
ed. 03/01/2018

In accordance with paragraph 6 of Article 458 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code) I ORDER:

1. Approve the attached Rules for the withdrawal of an application for the import of goods and payment of indirect taxes.

2. Recognize as invalid the order of the Minister of Finance of the Republic of Kazakhstan dated January 13, 2015 No. 16 “On approval of the Rules for withdrawing an application for the import of goods and payment of indirect taxes” (registered in the Register of State Registration of Regulatory Legal Acts under No. 10246, published on March 13, 2015 in information and legal system "Adilet").

3. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (Tengebaev A.M.) in accordance with the established legislative procedure to ensure:

1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order, sending a copy of it in paper and electronic form in Kazakh and Russian to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of normative legal acts of the Republic of Kazakhstan;

3) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Legal Service Department of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of the measures provided for in subparagraphs 1), 2) and 3) of this paragraph.

4. This order shall enter into force ten calendar days after the day of its first official publication.

Minister of Finance

Republic of Kazakhstan B. Sultanov

by order of the Minister of Finance

Rules for withdrawing an application for the importation of goods and payment of indirect taxes

Chapter 1. General Provisions

1. These Rules for withdrawing an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Rules) are developed in accordance with paragraph 6 of Article 458 of the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code) and define the procedure for withdrawing an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application).

2. The application is subject to withdrawal from the state revenue authorities on the basis of a tax application submitted by the taxpayer to the state revenue authority at the location (residence) in the form in accordance with the Appendix to these Rules.

3. A taxpayer shall submit a tax application specified in paragraph 2 of these Rules in the following cases:

1) erroneous submission of the Application;

2) full return of goods due to inadequate quality and (or) completeness in accordance with paragraph 3 of Article 459 of the Tax Code;

3) making changes and additions to the Application in accordance with subparagraph 2) of paragraph 2 of Article 458 of the Tax Code.

4. For the purposes of these Rules, the Application is considered to be erroneously submitted if the obligation to submit such an Application is not provided for by the Tax Code.

5. Amendments and additions to the Application are made in the following cases:

1) changes and additions to the information specified in the Application that do not affect the size of the tax base for calculating the amounts of indirect taxes;

2) changes and additions to the information specified in the Application that affect the size of the tax base for calculating the amounts of indirect taxes, including in the case provided for by paragraph 2 of Article 459 of the Tax Code.

Chapter 2. Procedure for withdrawal of the Application

6. The withdrawal of the Application is made by one of the following methods:

1) removal from the central node of the system for receiving and processing tax reporting, which is used for Applications submitted erroneously or submitted for imported goods that are fully returned due to inadequate quality and (or) packaging;

2) replacement, in which the introduction of changes and additions to the Application is made by the taxpayer by withdrawing the previously submitted Application with the simultaneous submission of a new Application.

7. When revoking an erroneously submitted Application in the personal accounts of a taxpayer, the reversal of the accrued amounts of indirect taxes is carried out by the state revenue authority in the following cases:

1) reflection in the declaration on indirect taxes on imported goods of an erroneously submitted Application, by withdrawing such a declaration on indirect taxes on imported goods;

2) reflection in the declaration on indirect taxes on imported goods of several Applications, including an erroneously submitted Application, by submitting an additional declaration on indirect taxes on imported goods.

8. Amendments and additions to the Application by the taxpayer are made by withdrawing the previously submitted Application with the simultaneous submission of a new Application, taking into account the provisions of paragraphs 3 and 4 of Article 456 of the Tax Code.

At the same time, the registration of a new Application by the state revenue authority is carried out on the current date, and in order to take tax control measures and determine the deadline for paying indirect taxes, the date of submission of the new Application is the date of receipt of the withdrawn Application.

9. In order to withdraw the Application on the grounds provided for in paragraph 5 of these Rules, the taxpayer shall, simultaneously with the tax application, submit an additional declaration on indirect taxes on imported goods.

10. In case of withdrawal of the Application in connection with the introduction of changes and additions when making a partial return of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union due to inadequate quality and (or) completeness after the expiration of the month in which such goods were imported , information on such goods shall be reflected in an additional declaration on indirect taxes on imported goods, as well as in the Application submitted in place of the withdrawn Application.

11. In case of withdrawal of the Application when making a full return of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union due to inadequate quality and (or) packaging after the expiration of the month in which such goods were imported, information on such goods shall be reflected in additional declaration on indirect taxes on imported goods.

An application submitted for such goods is withdrawn by the deletion method in accordance with subparagraph 1) of paragraph 3 of Article 458 of the Tax Code.

12. When withdrawing the Application in the cases provided for in paragraphs 10 and 11 of these Rules, in addition to the documents provided for in paragraph 2 of Article 456 of the Tax Code, the documents provided for in paragraph 4 of Article 459 of the Tax Code are provided, confirming the validity of the changes and additions.

13. If the Application is withdrawn in order to make changes and additions to the personal accounts of the taxpayer, the state revenue authority shall charge (reduce) the corresponding amounts of indirect taxes on the basis of an additional declaration on indirect taxes on imported goods.

14. In accordance with paragraph 5 of Article 458 of the Tax Code, it is not allowed for the taxpayer to make changes and additions to the Application:

1) the audited tax period - during the period of comprehensive audits and thematic audits on value added tax and excises specified in the order to conduct a tax audit;

2) the tax period under appeal - during the period for filing and considering a complaint against a notification of the results of a tax audit and (or) a decision of a higher state revenue body issued as a result of considering a complaint against a notification, taking into account the restored deadline for filing a complaint on value added tax and excises specified in the taxpayer's complaint.

It is necessary to issue an application for the import of goods and the payment of indirect taxes. What date it needs to be issued and what other documents besides the application are submitted to the tax office when importing goods - read the article.

Question: Tell me, please, what date do you need to file an application for the import of goods and payment of indirect taxes, if the goods were imported on June 02, 2017?

Answer: In your case, the import application must be submitted to the tax office along with the relevant Declaration and other documents by 20.07.2017.

Date of the Application indicate the one by which you will submit the Application to the tax office. For example, it could be 07/17/2017.

Rationale

How to pay VAT when importing from countries - members of the Customs Union

When to pay tax

When importing goods from countries participating in the Customs Union, VAT must be paid no later than the 20th day of the month following the one in which:

the goods were taken into account;

the due date for payment under the leasing agreement has come (if the goods are imported into Russia under a leasing agreement that provides for the transfer of ownership of the goods to the lessee).

The following documents must be attached to the declaration:

application for import of goods and payment of indirect taxes. The application form and the Rules for filling it out are given in the minutes of December 11, 2009. The application can be submitted either on paper in four copies with one electronic version (it is possible without an electronic seal), or in electronic form with an electronic (digital) signature. The program for preparing an application on paper and in electronic form is available on the official website of the Federal Tax Service of Russia. Note that the procedure for filling out an application for the import of goods and payment of indirect taxes does not depend on the state of settlements with the supplier. Even if the imported goods are not paid for (paid not in full), fill out an application according to the general rules;

bank statement confirming the payment of VAT to the budget. You may not need to file a bank statement if your organization is overpaid in federal taxes. In this case, the inspectorate may decide to offset this amount against the payment of VAT on imports from countries - members of the Customs Union;

This is stated in paragraph 20 of Appendix 18 to

When carrying out activities for the import of goods from Belarus, Kazakhstan or other countries that are members of the EAEU, it is imperative to take care of the correct execution of all documents and the payment of taxes.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

The importer will have to fill out and submit to the Federal Tax Service an application for the import of goods and payment of indirect taxes.

Moreover, the amount of tax payments ultimately paid by the taxpayer, which is the importer, depends on the correctness of the preparation of this document and the reliability of the specified information.

What it is

The modern world has long ceased to limit the activities of the organization to the territory of only one country.

Many firms purchase goods in other countries, carry out settlements and payments not only in rubles, but also in foreign currency, or generally operate simultaneously in several countries.

But you need to take care of paying the necessary customs and tax payments, as well as submitting relevant reports to the tax authorities.

Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan have created their own international economic organization - the Eurasian Economic Union.

The implementation of trade between the EAEU member countries takes place according to a significantly simplified scheme and is carried out with less paperwork.

But the correct accounting of taxes and other obligatory payments, as well as the maintenance of relevant documentation, is necessary.

One of the main documents that an importing organization has to fill out is an application for the import of goods and the payment of indirect taxes.

It must be recorded in the tax office of the country of the seller of the goods. The amount of tax payments that will need to be paid to the state revenue depends on the correctness of filling out this document and the information indicated in it.

Comment. The document refers to indirect taxes, which are included directly in the cost of goods.

These include, for example, VAT, various excises (on alcohol, tobacco, cars, fuel).

They should not be confused with direct taxes, which are paid directly on income or property owned by the taxpayer.

Direct taxes include, for example, personal income tax, income tax, transport tax, property tax.

The legislative framework

An application for the import of goods and payment of indirect taxes must be prepared in accordance with the requirements and norms of the Treaty on the Eurasian Economic Union and its annexes.

Specifically, it is subject to the provisions of the Protocol "On the exchange of information in electronic form between the tax services of the EAEU Member States". It was he who approved the specific form of the application submitted by the taxpayer.

EAEU Service

When carrying out activities related to imports from the EAEU, it may be necessary to find out the current status of the processing of the application.

For this purpose, the tax service launched a special electronic service, which greatly simplified such requests.

To obtain information about the application, you do not need to write any requests, wait until the IFTS employees process the documents and give an appropriate response. Everything can be done completely independently via the Internet.

Consider how to check the status of an application for the import of goods and payment of indirect taxes:

1. Go to the website of the tax service.
2. Fill in the basic data on the application (registration number, TIN of the importer, date of receipt of the IFTS, country of the seller).
3. Enter a security code against automatic requests.

If the application is received by the tax authorities in the country of the exporter, the service will show the status "Successfully accepted in the country of the Seller".

On the IFTS website, there is also the opportunity to check immediately and a multiple list (list) of applications.

This is convenient for those importers who are active and have a large number of different contracts.

By entering a list of applications at once and sending them in one request, the time to obtain the status for each of them is significantly reduced, because you no longer have to fill out the form separately.

You can also find detailed instructions for generating a request on the official website of the tax service.

Video: VAT on import of goods. Calculation and payment of VAT upon import

Features of the application for the import of goods and payment of indirect taxes

Be sure to fill out an application in the form approved by the relevant protocol. This document cannot be prepared in free form.

It will simply not be accepted by the tax office, and you will have to fill out a mandatory form. You can download the application form.

Advice. On the website of the tax service, you can find special programs for filling out an application.

They make it quicker and easier to prepare a document for both paper and electronic filing.

Many accounting programs also contain features that allow you to generate such statements.

The last option is the simplest and most convenient, as it will require a minimum of time to prepare the document.

Fill example

Although the tax services of the EAEU member countries have approved and are distributing a fairly detailed procedure for filling out an application for the import of goods and payments for indirect tax, sometimes questions about specifying specific information in the document still remain.

Of course, you can try to seek advice from the tax authorities.

But it will take a lot of time, which is usually not enough, because the documents must be submitted on time and properly prepared to eliminate possible problems.

In such situations, you can use a ready-made sample of filling out an application. It allows you to get rid of most issues almost instantly.

You can download an example of filling out an application from this link. But still, one must understand that situations differ from each other and the sample cannot be completely universal.

However, usually an accountant has questions about preparing a document only for the first time, and then there are practically no questions with filling it out.

Submission deadline

The VAT return must be filed by the 20th day of the month following the month in which the goods were taken into account.

Then you need to submit an application to the tax office. When submitting a paper document, you will need to send 4 copies of the document to the inspection.

In what form to submit

Technically, it is possible to prepare and submit an application for the import of goods, as well as payments for indirect taxes, in paper and electronic form.

After receiving the document on paper, the IFTS must check it within 10 days and return 3 copies.

One of them must remain with the importer, and two must be transferred to the supplier. If the application is submitted electronically, then within the same period, the corresponding confirmation is also received from the tax office in electronic form.

Comment. In practice, it is better to apply electronically. This is more convenient for the taxpayer and the tax service.

What documents must be attached

An application is submitted along with a document called "List of applications for the import of goods and payment of indirect taxes."

It consists of a title page and directly a section with information about applications. Its main task is to speed up and simplify the processing of reporting.

It is especially useful for the IFTS in a situation where the supplier is actively operating and applications are not drawn up in relation to one contract.

Additionally, the following documents must be attached to confirm the specified information:

All information and documents attached by the taxpayer will be carefully checked by the tax authority.

Possible reasons for refusal to issue confirmation

Sometimes the tax office may refuse to issue a confirmation. She just can't do it. To do this, she needs a fairly good reason - reasons.

Consider what can be the reason for refusing to issue a confirmation:

If the fact of full or partial non-payment of VAT is established, the tax service will not only collect the necessary amount of indirect tax, but also charge penalties in accordance with the laws of the country of importation of goods.

If the procedure and deadlines for submitting applications are not observed, the exporter may be deprived of the right to apply the zero VAT rate.

Application for payment of indirect taxesare sent to the Federal Tax Service by importers of goods from the EAEU countries, among other documents supplementing the VAT declaration for the corresponding type of import. We will study in more detail how this application is used and filled out.

Who must pay indirect taxes when importing goods from the EAEU countries

All importers of goods from the EAEU countries, regardless of the legal form and the applicable taxation regime, are required to pay indirect taxes to the budget of their state.

Indirect taxes include excise duty or tax, as well as value added tax (VAT).

The fact that a Russian company is generally exempt from paying VAT - for example, if it works on a simplified system - does not play a role in this case. When importing goods from the EAEU, the tax is paid by all economic entities, unless otherwise provided by law.

The algorithm for collecting indirect taxes is regulated by the Protocol of the same name, which is Appendix No. 18 to the Treaty on the EAEU dated May 29, 2014.

To calculate and pay import VAT on goods imported from the EAEU, taxpayers are required to report to the Federal Tax Service at the place of registration by submitting the following package of documents:

1. Declaration of indirect taxes.
2. Original application for payment of indirect taxes.
3. Bank statement confirming the fact of payment of import VAT.
4. Agreements (contracts) for the supply of valuables.
5. All accompanying documentation for the goods: invoices, waybills, etc.

The deadline for submitting the above documents is no later than the 20th day of the month following the month of registration of imported material assets or the date of payment under the leasing agreement.

In this case, the form must be completed even if import VAT is not paid for one reason or another, for example, based on the fact that it is transferred between two foreign branches of the same organization.

ATTENTION! If the place of sale is not the territory of the Russian Federation - for example, when goods are sold by a representative office of a Russian company in another state - then the declaration is not submitted and taxes are not paid (letter of the Ministry of Finance dated 01.10.2014 No. 03-07-08 / 49200).

Thus, a declaration on the import of goods from the EAEU is optional only for those economic entities that do not import products from the states of the corresponding economic association into the territory of the Russian Federation.

Don't know your rights?

For late filing of the declaration, inspectors will charge a fine of 5 percent of the calculated tax for each month overdue, but not more than 30% of the total tax and not less than 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

We will study the specifics of processing and submitting an application for the import of goods and the payment of indirect taxes.

Who applies for indirect taxes and why

In accordance with sub. 1 clause 20 of the Protocol on the Collection of Indirect Taxes, individual entrepreneurs and legal entities importing goods into Russia from other EAEU countries, as mentioned above, must draw up a statement certifying the fact:

• import of goods from the EAEU;
• payment of indirect taxes.

The document is drawn up in the form approved by Annex No. 1 to the Protocol on the exchange of information in the EAEU dated 11.12.2009.

The application in question is sent to the Federal Tax Service in several copies: in paper form - 4 copies, and in addition to paper copies - in electronic form; or in only in electronic form - subject to signing an EDS.

1. In practice, it may be preferable for a Russian company to provide a paper version of the application for payment of indirect taxes, because: One of its copies must be transferred to a partner from the EAEU country from whom the imported goods were purchased.
   The firm from the EAEU uses the corresponding copy to confirm the right to apply the zero export VAT rate.
   The Russian taxpayer may need to do the same if he acts as an exporter of goods.
2. The digital signature used to sign the application for the Federal Tax Service and to certify other documents, firstly, is different, and secondly, they will not be valid on the territory of another state. Therefore, a foreign partner simply will not be able to obtain a version of an electronic document legal for his country.

Although the situation may change soon: at a meeting of the EAEU Board in April 2017, it was decided to introduce a single EDS for the entire association by the end of the year.

Drawing up an application for the payment of indirect taxes: nuances

When filling out an application for the payment of indirect taxes, you need to keep in mind that:

1. A separate copy of the document is drawn up for each contract for the supply of goods.
2. Information about goods of the same type imported under different consignment notes is recorded in different rows of the table presented in section 1.
3. The code in accordance with the commodity nomenclature of foreign economic activity is recorded in column 3 of the table of section 1 only if excisable goods are imported (or if VAT is paid for it at a rate of 10%). At the same time, columns 14 and 19 are filled in only for excisable goods, and columns 16, 17 and 18 indicate the tax rates of VAT and excises approved by the exporting state.
4. The cost of imported goods in column 8 is indicated at the exchange rate of the Central Bank at the time of acceptance of products for accounting (if the cost of delivery is in foreign currency, including the currency of a state that is part of the EAEU).
5. In the absence of an invoice from a supplier of goods from the EAEU, the table indicates in the corresponding columns - 11 and 12 - data on waybills and transport documents.
6. The taxpayer does not fill out section 2 of the document (this should be done by the tax authorities), but it must be included in the application submitted to the Federal Tax Service for the payment of indirect taxes.

The tax authorities, having received the application, in the prescribed manner notify the taxpayer of the receipt of the document. Let's study this procedure in more detail.

Similar actions are taken by the tax authorities of the EAEU countries when they receive applications for the payment of indirect taxes for goods imported from Russia (or other countries of the association) from national economic entities.

If the Federal Tax Service finds shortcomings in the documents provided by the taxpayer, it may refrain from confirming the fact that this business entity has paid import VAT.

Possible reasons for rejection include:

• failure to provide documents according to the full list, which is given in paragraph 20 of the Protocol;
• discrepancy between the information in the application and what is reflected in the declaration;
• inconsistency of information in the paper version of the application with those reflected in the electronic copy of the document;
• discovery of the fact of unreasonable underestimation of the tax base.

You can challenge an unmotivated, in the opinion of the payer, refusal in the prescribed manner by writing a complaint to a higher body of the Federal Tax Service, and then, if necessary, to the court.

An economic entity that imports goods from an EAEU country into the territory of the Russian Federation sends an application to the Federal Tax Service for payment of VAT for the relevant goods. This application is attached to the tax return - along with other documents provided for in paragraph 20 of the Protocol on the collection of indirect taxes under the Treaty on the Establishment of the EAEU.